外贸单证操作审核商业发票审核商业发票-2020.pptxVIP

审核商业发票 主讲人：章安平 审核商业发票 根据信用证或合同、（UCP600、ISBP745）审核商业发票 根据信用证、发票 审核汇票 根据信用证、发票、装箱单、运输单据审核产地证 根据信用证、发票、装箱单审核运输单据 根据信用证、发票、装箱单、运输单据审核保险单据 根据信用证、发票审核装箱单 根据信用证 审核发票 第七步 第一步 第二步 第三步 第四步 第五步 第六步 根据信用证、发票等审核其他单据 导入项目 L/C 46A: COMMERCIAL INVOICE SIGNED IN TRIPLICATE. 审核发票 ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, CHINA COMMERCIAL INVOICE To: SIL GMBH CO. KG RATHAUSMARKT 66, 20095 HAMBURG, GERMANY Invoice No.: JY19018 Invoice Date: MAY 6, 2019 S/C No.: ZJJY1939 S/C Date: MAR. 26, 2019 From: SHANGHAI, CHINA To: HAMBURG, GERMANY L/C No.: FFF197699 Issued By: BANK OF CHINA，HAMBURG, GERMANY Date of Issue: APR. 2, 2019 （1）发票名称是否符合信用证要求，不得为形式发票或临时发票； 审核发票 （2）除非信用证另有规定，发票出具人为信用证受益人； 审核发票 ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, CHINA COMMERCIAL INVOICE To: SIL GMBH CO. KG RATHAUSMARKT 66, 20095 HAMBURG, GERMANY Invoice No.: JY19018 Invoice Date: MAY 6, 2019 S/C No.: ZJJY1939 S/C Date: MAR. 26, 2019 From: SHANGHAI, CHINA To: HAMBURG, GERMANY L/C No.: FFF197699 Issued By: BANK OF CHINA，HAMBURG, GERMANY Date of Issue: APR. 2, 2019 50：SIK GMBH CO. KG RATHAUSMARKT 66, 20095 HAMBURG, GERMANY （3）除非信用证另有规定，抬头为开证申请人； 审核发票 ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, CHINA COMMERCIAL INVOICE To: SIL GMBH CO. KG RATHAUSMARKT 66, 20095 HAMBURG, GERMANY Invoice No.: JY19018 Invoice Date: MAY 6, 2019 S/C No.: ZJJY1939 S/C Date: MAR. 26, 2019 From: SHANGHAI, CHINA To: HAMBURG, GERMANY L/C No.: FFF197699 Issued By: BANK OF CHINA，HAMBURG, GERMANY Date of Issue: APR. 2, 2019 （4）发票参考信息是否合理； 审核发票 （5）发票上的唛头、运输信息等与其他单据是否一致； 审核发票 （6）货物描述和信用证的商品描述相符； 审核发票 Marks and Numbers Number and kind of package Description of goods Quantity Unit Price Amount SIK ZJJY1939 L357/ L358 HAMBURG, GERMANY C/NO.：1-502 LADIES JACKET STYLE NO. L357 STYLE NO. L358 PACKED IN FIVE HUNDRED AND TWO CARTONS ONLY. 2250PCS 2268PCS CIF HAMBURG, GERMANY AS PER INCOTERMS® 2010 USD12.00/PC USD12.00/PC USD27000.00 USD27216.00